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2020/0163(CNS) AIEM tax applicable in the Canary Islands

Progress: Procedure completed

RoleCommitteeRapporteurShadows
Lead REGI OMARJEE Younous (icon: GUE/NGL GUE/NGL) GARCÍA MUÑOZ Isabel (icon: S&D S&D), BIJOUX Stéphane (icon: Renew Renew), ALFONSI François (icon: Verts/ALE Verts/ALE)
Committee Opinion PECH
Committee Opinion ECON
Lead committee dossier:
Legal Basis:
TFEU 349-p1sub1-as1

Events

2020/12/01
   EP/CSL - Act adopted by Council after consultation of Parliament
2020/12/01
   Final act published in Official Journal
Documents
Regulation 2020/1792
OJ L 402 01.12.2020, p. 0013
2020/10/25
   ES_PARLIAMENT - Contribution
Documents
COM(2020)0355
2020/10/19
   IT_SENATE - Contribution
Documents
COM(2020)0355
2020/10/06
   EP - Decision by Parliament
Details

The European Parliament adopted by 681 votes to 5, with 3 abstentions, (following a special legislative procedure - consultation), a legislative resolution on the proposal for a Council decision on the AIEM tax applicable in the Canary Islands.

Parliament approved the Commission proposal without amendment.

The proposal authorises the Spanish authorities to provide, until 31 December 2027, for partial or total exemptions for locally manufactured products from the tax known as ‘Arbitrio sobre Importaciones y Entregas de Mercancías en las Islas Canarias’ (AIEM), a tax on goods in the Canary Islands. The special AIEM tax scheme aims to support local producers by reducing the competitiveness gap between local products and products manufactured outside the Canary Islands which results from the additional production costs linked to the permanent constraints affecting these islands.

The categories of products eligible for these exemptions are listed in Annex I, by reference to the EU nomenclature. However, it is for the Spanish authorities to determine the list of specific local products concerned and the level of exemption granted in each case, within the limits of the exemption decision. The proposal sets out the following three selection criteria for the purposes of this Decision:

- the existence of local production with a share of the local market of not less than 5%;

- the existence of significant imports of goods which could jeopardise the maintenance of local production, the share of such imports on the local market being at least 10%;

- and the existence of additional costs of local production that jeopardise the competitiveness of products produced locally.

Limited exceptions from these criteria are possible, for example to ensure local food security and medical supplies.

The proposal obliges Spain to: (i) provide the list of exempted goods to the Commission and inform it of any changes to it; (ii) submit reports on the implementation and impact of the derogation for each category of exempted goods.

Documents
T9-0246/2020
2020/09/18
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
A9-0157/2020
2020/09/18
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
A9-0157/2020
2020/09/14
   EP - Committee referral announced in Parliament
2020/09/07
   EP - Vote in committee
2020/08/26
   EP - Committee draft report
Documents
PE655.929
2020/08/11
   EP - OMARJEE Younous (GUE/NGL) appointed as rapporteur in REGI
2020/08/04
   EC - Legislative proposal
Documents
COM(2020)0355
EUR-Lex
2020/08/04
   EC - Legislative proposal published
Documents
COM(2020)0355
EUR-Lex

Documents

Votes

A9-0157/2020 - Younous Omarjee - Vote unique #

2020/10/05 Outcome: +: 681, -: 5, 0: 3
DE FR IT ES PL RO NL SE CZ HU BE EL PT AT BG DK IE LT HR FI SK LV SI EE CY MT LU
Total
90
78
75
57
51
30
29
21
21
21
20
21
20
19
17
14
13
11
12
14
14
8
8
7
6
6
6
icon: PPE PPE
186

Germany PPE

28

France PPE

8

Italy PPE

8

Spain PPE

13

Poland PPE

17

Romania PPE

14

Netherlands PPE

6

Sweden PPE

6

Czechia PPE

5

Hungary PPE

13

Belgium PPE

4

Greece PPE

8

Portugal PPE

7

Austria PPE

7

Bulgaria PPE

7

Denmark PPE

For (1)

Pernille WEISS
1

Ireland PPE

5

Lithuania PPE

4

Croatia PPE

4

Finland PPE

3

Slovakia PPE

5

Latvia PPE

2

Slovenia PPE

4

Estonia PPE

For (1)

Riho TERRAS
1

Cyprus PPE

2

Malta PPE

2

Luxembourg PPE

2
icon: S&D S&D
140

Germany S&D

15

France S&D

6

Italy S&D

17

Spain S&D

19

Poland S&D

7

Romania S&D

9

Netherlands S&D

6

Sweden S&D

5

Hungary S&D

5

Belgium S&D

3

Greece S&D

2

Portugal S&D

9

Austria S&D

5

Bulgaria S&D

5

Denmark S&D

3

Lithuania S&D

2

Croatia S&D

4

Finland S&D

2

Slovakia S&D

3

Latvia S&D

2

Slovenia S&D

2

Estonia S&D

2

Cyprus S&D

2

Malta S&D

4

Luxembourg S&D

For (1)

Marc ANGEL
1
icon: Renew Renew
97

Germany Renew

7

France Renew

23

Italy Renew

For (1)

Nicola DANTI
1

Spain Renew

9

Romania Renew

7

Netherlands Renew

7

Sweden Renew

3

Czechia Renew

6

Hungary Renew

2

Belgium Renew

4

Austria Renew

For (1)

Claudia GAMON
1

Bulgaria Renew

3

Denmark Renew

6

Ireland Renew

2

Lithuania Renew

2

Croatia Renew

For (1)

Valter FLEGO
1

Finland Renew

3

Slovakia Renew

2

Latvia Renew

For (1)

Ivars IJABS
1

Slovenia Renew

2

Estonia Renew

3

Luxembourg Renew

2
icon: ID ID
74

Germany ID

10

France ID

22

Italy ID

29

Netherlands ID

Against (1)

Marcel de GRAAFF
1

Czechia ID

2

Belgium ID

3

Austria ID

3

Denmark ID

For (1)

Peter KOFOD
1

Finland ID

2

Estonia ID

For (1)

Jaak MADISON
1
icon: Verts/ALE Verts/ALE
66

Germany Verts/ALE

23

France Verts/ALE

13

Spain Verts/ALE

3

Poland Verts/ALE

For (1)

Sylwia SPUREK
1

Netherlands Verts/ALE

3

Sweden Verts/ALE

3

Czechia Verts/ALE

3

Belgium Verts/ALE

2

Portugal Verts/ALE

1

Austria Verts/ALE

3

Denmark Verts/ALE

2

Ireland Verts/ALE

2

Lithuania Verts/ALE

2

Finland Verts/ALE

3

Latvia Verts/ALE

1

Luxembourg Verts/ALE

For (1)

Tilly METZ
1
icon: ECR ECR
60

Germany ECR

For (1)

Helmut GEUKING
1

Italy ECR

6

Spain ECR

4

Poland ECR

26

Netherlands ECR

4

Sweden ECR

3

Czechia ECR

4

Belgium ECR

3

Greece ECR

1

Bulgaria ECR

2

Lithuania ECR

1

Croatia ECR

For (1)

Ruža TOMAŠIĆ
1

Slovakia ECR

2

Latvia ECR

2
icon: GUE/NGL GUE/NGL
37

Germany GUE/NGL

4

France GUE/NGL

6

Spain GUE/NGL

6

Netherlands GUE/NGL

Abstain (1)

Anja HAZEKAMP
1

Sweden GUE/NGL

For (1)

Malin BJÖRK
1

Czechia GUE/NGL

1

Belgium GUE/NGL

For (1)

Marc BOTENGA
1

Greece GUE/NGL

6

Portugal GUE/NGL

3

Denmark GUE/NGL

1

Ireland GUE/NGL

4

Finland GUE/NGL

For (1)

Silvia MODIG
1

Cyprus GUE/NGL

2
icon: NI NI
29

Germany NI

2

Italy NI

14

Spain NI

3

Netherlands NI

1

Hungary NI

1

Greece NI

Abstain (1)

Ioannis LAGOS
4

Croatia NI

Abstain (1)

Mislav KOLAKUŠIĆ
2

Slovakia NI

2

History

(these mark the time of scraping, not the official date of the change)

2023-08-03Show (6) Changes | Timetravel
docs/0
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2020-08-04T00:00:00
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events/0/summary
  • PURPOSE: to establish the legal framework for the AIEM tax applicable in the Canary Islands from 1 January 2020 to 31 December 2027.
  • PROPOSED ACT: Council Decision.
  • ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting the European Parliament but without being obliged to follow its opinion.
  • BACKGROUND: Council Decision No 377/2014/EU authorises Spain, to apply exemptions from or reductions in the ‘Arbitrio sobre Importaciones y Entregas de Mercancías en las Islas Canarias’ (‘AIEM’) to certain products produced locally in the Canary Islands until 31 December 2020. The Annex to that Decision contains a list of products to which tax exemptions and reductions may be applied.
  • The rationale of the AIEM special regime is to support local products by reducing the competitiveness gap of local products against goods produced outside the islands caused by additional production costs as a result of the permanent constraints affecting the Canary Islands.
  • On 24 April 2019, Spain submitted a request to the Commission to extend the period of application of Decision No 377/2014/EU. Based on that study, the Commission considers that it is justified to grant the requested extension, with some amendments to the existing regime.
  • CONTENT: the proposal concerns a Council Decision to replace the current Council Decision No 377/2014/EU. It authorises the Spanish authorities to provide, until 31 December 2027 and in respect of products falling within the categories listed in Annex I of the Decision and manufactured locally in the Canary Islands, total exemptions or partial reductions of the tax known as AIEM. These exemptions must form part of the economic and social development strategy of the Canary Islands and must contribute to the promotion of local activities.
  • Revision of criteria for the identification of eligible products
  • The proposed Decision indicates only the eligible product categories (CN4), while specific products (CN8 or higher) are detailed by national authorities in their legal and administrative frameworks. The Spanish authorities have requested that 99 product categories of the Harmonized System (HS) Headings, according to the four digits of the Combined Nomenclature, should benefit from this measure. The Commission agrees with the list in Annex I as these products categories comply with the eligibility criteria.
  • The products are selected based on the following criteria:
  • - that local production exists and its share of the local market accounts for no less than 5%;
  • - that significant importation of goods (including from mainland Spain and other Member States) exists that could jeopardise the continuation of local production, and its share of the local market accounts for at least 10%;
  • - that additional costs exist which increase the cost price of local production in comparison with products produced elsewhere, compromising the competitiveness of products produced locally.
  • The market share thresholds can be derogated from in duly justified circumstances, which include: (i) labour-intensive production; (ii) production otherwise strategic for local development; (iii) production subject to periodical fluctuations; (iv) production located in particularly disadvantaged areas; (v) production of medical products and personal protective equipment required to address health crises.
  • Revision of the mechanisms to establish the maximum permitted differential
  • The revised regime intends to simplify the arrangements regarding the establishment of tax differential, replacing the current four different product lists with only one list. The maximum differential rate, which may be applied to the industrial products in question, is 15 %. In keeping with the principle of subsidiarity, the Spanish authorities shall decide upon the appropriate percentage for each product. The authorised tax differential shall not exceed the proven additional costs. Nevertheless, this fiscal advantage shall apply subject to a limit of EUR 150 million per annum, save in duly justifiable cases.
  • Monitoring and evaluation
  • No later than 1 January 2021, the Spanish authorities shall communicate to the Commission the initial list of products to which exemptions or reductions apply.
  • In order to enable the Commission to assess whether the conditions justifying the authorisation continue to be fulfilled, Spain shall submit a follow-up report to the Commission by 30 September 2025 at the latest.
  • This report shall include the following elements: (i) information on additional costs involved in the production; (ii) economic distortions and market impacts; (iii) information to assess effectiveness, efficiency and coherence with other EU policies; (iv) information on the continued relevance and EU added value of the legislation.
2021-12-18Show (6) Changes | Timetravel
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2020-11-18Show (2) Changes | Timetravel
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2020-10-20Show (2) Changes | Timetravel
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  • The European Parliament adopted by 681 votes to 5, with 3 abstentions, (following a special legislative procedure - consultation), a legislative resolution on the proposal for a Council decision on the AIEM tax applicable in the Canary Islands.
  • Parliament approved the Commission proposal without amendment.
  • The proposal authorises the Spanish authorities to provide, until 31 December 2027, for partial or total exemptions for locally manufactured products from the tax known as ‘Arbitrio sobre Importaciones y Entregas de Mercancías en las Islas Canarias’ (AIEM), a tax on goods in the Canary Islands. The special AIEM tax scheme aims to support local producers by reducing the competitiveness gap between local products and products manufactured outside the Canary Islands which results from the additional production costs linked to the permanent constraints affecting these islands.
  • The categories of products eligible for these exemptions are listed in Annex I, by reference to the EU nomenclature. However, it is for the Spanish authorities to determine the list of specific local products concerned and the level of exemption granted in each case, within the limits of the exemption decision. The proposal sets out the following three selection criteria for the purposes of this Decision:
  • - the existence of local production with a share of the local market of not less than 5%;
  • - the existence of significant imports of goods which could jeopardise the maintenance of local production, the share of such imports on the local market being at least 10%;
  • - and the existence of additional costs of local production that jeopardise the competitiveness of products produced locally.
  • Limited exceptions from these criteria are possible, for example to ensure local food security and medical supplies.
  • The proposal obliges Spain to: (i) provide the list of exempted goods to the Commission and inform it of any changes to it; (ii) submit reports on the implementation and impact of the derogation for each category of exempted goods.
2020-10-12Show (3) Changes | Timetravel
docs/2
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2020-10-06Show (1) Changes | Timetravel
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2020-09-27Show (8) Changes | Timetravel
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2020-09-14Show (2) Changes | Timetravel
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  • PURPOSE: to establish the legal framework for the AIEM tax applicable in the Canary Islands from 1 January 2020 to 31 December 2027.
  • PROPOSED ACT: Council Decision.
  • ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting the European Parliament but without being obliged to follow its opinion.
  • BACKGROUND: Council Decision No 377/2014/EU authorises Spain, to apply exemptions from or reductions in the ‘Arbitrio sobre Importaciones y Entregas de Mercancías en las Islas Canarias’ (‘AIEM’) to certain products produced locally in the Canary Islands until 31 December 2020. The Annex to that Decision contains a list of products to which tax exemptions and reductions may be applied.
  • The rationale of the AIEM special regime is to support local products by reducing the competitiveness gap of local products against goods produced outside the islands caused by additional production costs as a result of the permanent constraints affecting the Canary Islands.
  • On 24 April 2019, Spain submitted a request to the Commission to extend the period of application of Decision No 377/2014/EU. Based on that study, the Commission considers that it is justified to grant the requested extension, with some amendments to the existing regime.
  • CONTENT: the proposal concerns a Council Decision to replace the current Council Decision No 377/2014/EU. It authorises the Spanish authorities to provide, until 31 December 2027 and in respect of products falling within the categories listed in Annex I of the Decision and manufactured locally in the Canary Islands, total exemptions or partial reductions of the tax known as AIEM. These exemptions must form part of the economic and social development strategy of the Canary Islands and must contribute to the promotion of local activities.
  • Revision of criteria for the identification of eligible products
  • The proposed Decision indicates only the eligible product categories (CN4), while specific products (CN8 or higher) are detailed by national authorities in their legal and administrative frameworks. The Spanish authorities have requested that 99 product categories of the Harmonized System (HS) Headings, according to the four digits of the Combined Nomenclature, should benefit from this measure. The Commission agrees with the list in Annex I as these products categories comply with the eligibility criteria.
  • The products are selected based on the following criteria:
  • - that local production exists and its share of the local market accounts for no less than 5%;
  • - that significant importation of goods (including from mainland Spain and other Member States) exists that could jeopardise the continuation of local production, and its share of the local market accounts for at least 10%;
  • - that additional costs exist which increase the cost price of local production in comparison with products produced elsewhere, compromising the competitiveness of products produced locally.
  • The market share thresholds can be derogated from in duly justified circumstances, which include: (i) labour-intensive production; (ii) production otherwise strategic for local development; (iii) production subject to periodical fluctuations; (iv) production located in particularly disadvantaged areas; (v) production of medical products and personal protective equipment required to address health crises.
  • Revision of the mechanisms to establish the maximum permitted differential
  • The revised regime intends to simplify the arrangements regarding the establishment of tax differential, replacing the current four different product lists with only one list. The maximum differential rate, which may be applied to the industrial products in question, is 15 %. In keeping with the principle of subsidiarity, the Spanish authorities shall decide upon the appropriate percentage for each product. The authorised tax differential shall not exceed the proven additional costs. Nevertheless, this fiscal advantage shall apply subject to a limit of EUR 150 million per annum, save in duly justifiable cases.
  • Monitoring and evaluation
  • No later than 1 January 2021, the Spanish authorities shall communicate to the Commission the initial list of products to which exemptions or reductions apply.
  • In order to enable the Commission to assess whether the conditions justifying the authorisation continue to be fulfilled, Spain shall submit a follow-up report to the Commission by 30 September 2025 at the latest.
  • This report shall include the following elements: (i) information on additional costs involved in the production; (ii) economic distortions and market impacts; (iii) information to assess effectiveness, efficiency and coherence with other EU policies; (iv) information on the continued relevance and EU added value of the legislation.
2020-09-08Show (1) Changes | Timetravel
committees/1/opinion
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2020-09-07Show (2) Changes | Timetravel
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2020-09-07T00:00:00
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2020-09-04Show (1) Changes | Timetravel
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  • name: ALFONSI François group: Group of the Greens/European Free Alliance abbr: Verts/ALE
2020-08-28Show (1) Changes | Timetravel
forecasts/0/date
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2020-08-27Show (3) Changes | Timetravel
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  • name: OMARJEE Younous date: 2020-08-11T00:00:00 group: Confederal Group of the European United Left - Nordic Green Left abbr: GUE/NGL
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